IRCM VOL-2, Chapter 29 Commercial and Accounts Inspections PDF

11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901. Commercial inspections...

11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901. Commercial inspections.—There are many ways of doing a job. But there is only one way of doing it in a precise and correct manner. Station Masters and Superintendents, as also Inspectors and Officers of the Commercial Department, have to ensure that all the jobs at all the stations within their jurisdiction are done in that correct and precise way. For this, it is essential that the Commercial Officers and Inspectors as also the Station Masters should have an effective control over the working of the stations within their area of control. They must know how well their subordinates are functioning; whether the staff have done as they have been directed; whether they are putting out work of a satisfactory quality and in a satisfactory quantity. Such a check up is possible through inspections. 2902. The utility of inspections lies not only in the detection of faults. lapses and irregularities already committed but in the steps taken for avoiding their recurrence. One of the ways to achieve this is that the inspecting officials give proper directions to the staff regarding the correct and concise way of doing a particular job during the course of the inspection itself. 2903. Object for commercial inspections.—A commercial inspection has a multipronged objective and its scope is wide. The principal objects of an inspection by the commercial officials, however, would include the following :— (i) to check up whether a high standard of cleanliness and orderliness is being maintained at the station platforms, in retiring rooms and waiting rooms including waiting halls, in catering establishments, such as, restaurants and refreshment rooms and in various booking and delivery offices, go-downs, etc., as also in the bath-rooms and lavatories; (ii) to observe whether the commercial staff are prompt, alert, civil and obliging, and that they pay adequate attention to the comforts and conveniences of the railways users; (iii) to check up whether the commercial staff are fully conversant with the rules and regulations laid down for the performance of their respective duties; (iv) to see whether the rules laid down for the booking, handling, despatch, storage and delivery of various items of traffic, including explosives and other dangerous goods, are being carefully observed ; (v) to see whether the rules and instructions prescribed for prevention of loss of or damage to consignments are properly observed ; (vi) to check up if adequate steps are taken for connecting the unconnected packages ; (vii) to see whether adequate arrangements exist for prevention of leakage of railway revenues through tickletless travel, misdecia ration, under-weighment or any other cause ; (viii) to see whether proper attention is bring paid to the clearance of station outstanding ; (ix) to see that initial records and documents at stations are maintained properly and in accordance with the extent rules and orders, and that the various returns are being submitted to the Traffic Accounts Office on due dates; (x) to see whether the procedure prescribed for handling and taking and making over of cash at the stations is being rigidly followed by the staff concerned under security arrangements appropriate for handling the cash and travelling cash safes at all stations : (xi) to examine if any loss or leakage of railway revenues is taking place through evasion, misapprehension or abuse of rules : (xii) to examine and analyse the causes of diversion of traffic, if any, to other means of transport https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 1/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 ; and (xiii) to see if any improvements in the methods of working at the station are necessary to achieve efficiency and economy or to retrieve the traffic, if any. diverted to other means of transport ; 2904. Frequency of inspections.— Every station, including an out-agency, a city booking office and a tourist agency should be inspected by a Commercial Officer and/or a Commercial Traffic Inspector at specified intervals as notified by the Chief Commercial Superintendent, who will also decide as to which stations are to be inspected by each Divisional Assistant Commercial Superintendent. Even where the Chief Commercial Superintendent has allotted the inspection of a particular station to a Divisional Assistant Commercial Superintendent, such a station must also be inspected regularly by the Commercial Inspector : in other words, the inspection of such stations by the Officers will be in addition to, and not in substitution of, the inspection by the Commercial Inspectors. 2905. Inspection by Station Masters.—As stated in para 2904, the inspections by Inspectors & Officers have to be periodic and at certain specified intervals of time. As against these, Station Master's inspection should be a continuing process. His inspection should be so phased as to cover all aspects of working over a period of the month. His inspections, therefore, will be month- wise rather than monthly. The Station Masters, therefore, should work out a roster of inspection for himself from day-to-day, fixing as to how he will distribute the various items to be inspected during the course of a month. This, however, will be in addition of the details of work that should receive his attention every day. 2906. Inspection by Commercial Officers and Inspectors.—The general procedure to be observed by a Commercial Inspector during the course of his inspection has been dealt with in this Chapter. Besides, in certain cases the checks to be exercised by the Commercial Inspectors have also been dealt with at appropriate places in either Chapters of this Manual. Although care has been taken to include all items requiring attention of the Commercial Inspectors, it may be appreciated that any set of rules, however, elaborately detailed, cannot meet every contingency. Much, therefore, depends upon the personal interest, intelligence and initiative of the officials in their conducting a station inspection. Unless otherwise notified by the railway administration, the procedure for inspections by Commercial Officers should be on the same lines as indicated in this Manual for Commercial Inspectors. 2907. Check of books and documents.—(a) In examining the various books and documents required to be maintained at the station, the Commercial Inspector should pay personal attention to the way in which these have been maintained. He should specially scrutinize cases of erasures, disfiguring, overwriting and corrections in all the books and other documents so as to as certain whether these are merely the result of careless or indifferent working or a deliberate attempt to falsify or confuse the records with a mollified intention. (b) All books and documents examined by the Commercial Inspector must be initialled and dated by him in ink, indicating the designation under his initials. All items checked should be ticked off in ink, the ticks being neat and tiny. Whenever two corresponding entries of different books |documents are checked, both the entries should be ticked off and not merely one. It is important that evidence should be on record of all checks exercised by the Inspector, as in the absence of such evidence, the normal assumption would be that these items had not been checked or inspected. 2908. Cleanliness and orderliness.—The general appearance of the station as a whole should receive special attention of the inspecting officials. It should be seen that the station premises are kept clean and well-lit. The arrangements for eradicating the nuisance of beggars and stray cattle within the station premises should also be checked to ensure that these are adequate. 2909. Duty lists.—It should be seen by the Commercial Inspector that the duty lists of all the staff approved by the competent authority are properly displayed at appropriate places and that the staff are attending to their duties in time and are in uniform with proper badges and insignia, https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 2/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 where provided. Any cases of incivility and indiscipline on the part of the staff, whether within or outside their duty hours, coming to the notice of the Commercial Inspector, should be taken up. 2910. Public complaints.—(a) In regard to the public complaints and suggestions, it should be seen that— (i) 'complaint and suggestion books' supplied by the Divisional Office are kept on the racks provided for this purpose at various places including refreshment rooms and other catering and vending installations ; (ii) Station Master has examined and initialled the 'complaint and suggestion book' every day and that appropriate action has been taken on the complaints and suggestions recorded therein ; (iii) reference to letter from the competent authority advising the final disposal of the complaint suggestion has been recorded against each item in the complaint and suggestion book ; and (iv) notice indicating that the 'complaint and suggestion book is available with........' has been conspicuously displayed at appropriate places. (b) The date of the oldest complaint/suggestion, which has not been finally disposed of under orders of the competent authority, should be indicated in the Inspection Report and cases of inordinate delay in the disposal of the complaints should be brought !o the personal notice of the Divisional Commercial Superintendent. 2911. The general nature of complaints and suggestions should be examined and remedial measures for removing the difficulties experienced by the public should be suggested to the Station Master through the Inspection Book. Repeated complaints of uniform nature or against a particular member of the staff should be specially reported to the Divisional Commercial Superintendent for necessary action. 2912. Tariffs, manuals and circulars.—(a) All the tariffs, manuals and other books of reference at the station should be examined to ensure that they are kept up-to-date, with all correction slips duly posted, and that the instructions notified from time to time are understood and correctly carried out by the staff (see para 117) also. For this purpose, the inspecting officials should keep a list of file latest correction slips issued to various tariffs, manuals, etc., readily available with them for comparison with the register of correction slips appended to the respective tariffs, manuals, etc. The inspecting officials themselves should have knowledge of the instructions conveyed under these correction slips to satisfy themselves on their application by staff. (b) Similarly, the files of rate advices, rate circulars, gazettes, etc., should be scrutinized to see that these are properly maintained and that their contents have been noted by staff and are understood and followed by them. 2913. Money value books.—At least ten series of the money value books should be checked with the relevant stock book to see that the balance on hand is correct. The series of money value books checked should be indicated in the Inspection Report. It should also be seen that the stock on hand is adequate to meet with the day-to-day requirements at the station, that the instructions regarding the indent, receipt, examination, custody and issue of money value books are being correctly followed by the stall and that the stock book is properly maintained. 2914. Other books, forms and stationery.—In respect of other books and forms and items of stationery, it should be seen that the indents are placed on due dates according to requirements and that the stock on hand is neither insufficient nor excessive in comparison with the requirements of the station. In case the stock of books and forms is in excess of the normal requirement of the station, arrangements may be made for transferring the same to other stations on the Division where these could be utilized advantageously. It will be expedient for the Commercial Inspectors to keep a note of the stations where the stock of books and forms is either too low or very high so that transfer of the excess stock could be arranged without any difficulty. In case where the stock of books forms cannot be utilized by inter-station transfers, the same should be returned to Stores Department. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 3/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 2915. Attention to correspondence.—(a) In respect prompt attention to correspondence, it should be seen that the relevant registers are correctly maintained of prompt attention to correspondence, it should be seen that the relevant registers are correctly maintained and that there is no delay in disposing of the letters received at the station. (b) In the case of letters received from distinguished or important persons including Members of Parliament and State Legislatures and various Consultative Committees, it should specially be seen that these receive Station Master's immediate and prompt attention. It should further be ensured that whenever a letter received at the station cannot be finally disposed of immediately, an interim reply acknowledging the receipt of the letter is sent whenever circumstances would appear to call for such a reply. 2916. Fluctuation in earnings.—(a) The earnings under various heads of accounts at the station should be reviewed for the last three years and the causes for abnormal fluctuations analysed. In case the earnings have been dwindling, this fact together with the reasons therefore and the remedial measures which could augment the railway revenues, should be specially indicated in the Inspection Report. It would be available to send a report personally to the Divisional | Assistant Commercial Superintendent. (b) If the fall in the earnings is attributed to competition from other means of transport, such as road or river, it should be critically examined if this is the result of change in the policy of issue of licences or permits for the operation of such other means of transport. The result of this examination indicating the fall in the earnings should be reported to the Divisional Commercial Superintendent for necessary action. Any other suggestions for increasing the railway revenues, which the Inspector may feel necessary to make as a result of his experience of the local conditions obtaining in the area, should be specially brought out in the Inspection Report. 2917. Custody and handling of cash and travelling cash safes.—(a) The arrangements for making and taking over of cash between the various members of the staff should be checked up to see that there is no lacuna in the procedure and that in case of deficiency or loss of cash, responsibility could be properly fixed. It should be seen if the security arrangements existing for handling the cash at various stages including the handling of travelling cash safes at the station, are adequate. (b) the cash remittance notes for at least one calendar month should be examined to see that, these had been correctly filled in and that the cash receipts had been correctly pasted with the block foils of the relevant cash remittance notes. The calendar month selected for this check should be indicated In the Inspection Report. 2918. While travelling by the train carrying traveling cash safes, the Commercial Inspector should make it a point to keep a watch over the depositing of cash bags in the travelling cash safe and see that instructions issued on this subject are being correctly followed by the Station Master Assistant Station Master and the Guard. Any disregard of rules noticed in such checks should be specially reported to the Divisional Railway Manager for taking up suitably with the staff at fault. The staff should also be suitably activated to follow the correct procedure. 2919. Submission of returns.—(a) Transmit mean for various returns should be examined for at least three calendar months to see that all the returns were correctly submitted to the Traffic Accounts Office on due dates and that the acknowledgements received therefore have correctly been pasted with the recode foils of the relevant transmit mema. (b) The actual dates of submission of various returns as per transmit memo should be compared with the entries in the 'calendar of returns' for at hast one calendar month to see that the latter is correctly posted. The 'calendar of returns' should be examined to see that it had been posted up-to-date and that all the returns due till the date of inspection had been submitted correctly. If the submission of any returns is in arrears effective steps should be taken for their submission to the Traffic Accounts Office without further delay. (c) The period for which the checks prescribed in https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 4/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 (a) and (b) above have been exercised should, be indicated in the Inspection Report. 2920. Preservation of records.—It should be seen that various items of initial records and registers prescribed under the rules are being preserved neatly and methodically so that there is no delay in producing the same wherever required. If any lapses art noticed specific instructions should be given to the Station Master through the Inspection Book for improving the preservation of such records. 2921. Recovery of rent, licence fee, etc.—The registers of recoveries from vendors, stall- keepers, plot-holders, licensed Porters, etc., should be examined to see that these are properly maintained and that no amount fallen due has remained unrealized. The non-collection or late recovery of rent or licence fees, etc., should be taken up with the staff at fault and arrangements made for the recovery of the arrears, if any, without further delay. 2922. Supply of drinking water—The adequacy of the number of watermen and the arrangements for storage and supply of clean drinking water to passengers should be reviewed and shortcomings, if any, reported through the Inspection Report. During the summer season, it should also be seen that proper arrangements exist for supply of cool drinking water to the passengers. 2923. Licensed Porters.—It should be seen that the number of licensed Porters engaged at the station are adequate to meet with the requirement of the travelling public and that the licensed Porters, attend to all trains in proper uniform and with metal badges provided for the purpose. 2924. Public announcement system.—The public announcement system, if provided at the station, should be watched to see that it serves the purpose for which it is introduced. The Commercial Inspector should satisfy himself that the equipment is in perfect working order and that the voice is clear and not jarring to the ear. Regular announcement regarding late running of trains, if any, in the prescribed languages by rotation, should be specially watched. 2925. Catering and vending services.—In the restaurants, refreshment rooms and other catering and vending services, whether run departmentally or through contractors, it should be seen that— (i) proper lighting and ventilation has been provided; (ii) arrangements for sanitation and protection from flies arc satisfactory; (iii) wire mesh is used for protection of foodstuffs; (iv) the vendors bearers wear clean and tidy uniforms and badges; (v) medical and character certificates as required are available at the station for the persons engaged; (vi) water is stored properly and is used after boiling and cooling, and that ladles are used for recovering water from the storage post; (vii) utensils and crockery are clean and art-sterilized as per extant orders; (viii) table clothes and other linen are washed and cleaned properly; (ix) provisions and other stores are neatly arranged in the store rooms and protected from in section etc.; (x) quality and quantity of eatables served are in accordance with the minimum standards prescribed by the administration; (xi) articles on sale are in accordance with the list approved by the competent authority and that rate lists have been properly exhibited as per extant orders; https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 5/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 (xii) actual number of salesmen vendors, trays trolleys, etc., does not exceed or fall short of the sanctioned number; (xiii) notice regarding the cooking media is properly exhibited: (xiv) hawking during night hours is done in a subdued voice so as to avoid disturbance to sleeping passengers; (xv) vendors do not pester the passengers in any way for selling their goods or otherwise; and (xvi) catering service is otherwise being run satisfactorily and that all rules and instructions issued by the administration from time to time are being correctly followed. 2926. Bookstalls.—In the bookstalls, it should be seen that— (i) adequate number of books and newspapers, both in English. Hindi and regional language, are available for sale at all times; (ii) no obscene or prescribed picture or literature, is put up for sale or otherwise exhibited; (iii) second-hand books or other literature is not put up for sale; (iv) selling price has been indicated on each book and that it is reasonable; and (v) other instructions issued by the administration from time to time are being correctly followed by the bookstall-keeper. 2927. Stock of tickets in tubes and store.—The inspecting official- must check and count the tickets in tubes and stock for at least ten series which should be selected at random and not in any particular order from the local and through printed card and season tickets. This check should be exercised as early as possible after arrival at the station. The series checked, together with the result of check, should be indicated in the Inspection Report. Any serious irregularities noticed in this regard should be investigated on the spot and a detailed report submitted. 2928. Booking Office.—In the inspection of a booking office, the following points should merit special attention :— (i) whether the number of booking windows provided is adequate and whether separate booking windows for ladies and upper class passengers have been provided wherever the traffic offering would warrant this; (ii) whether the booking windows are opened in time and whether there is any necessity for altering the time for opening the booking windows to cater to the needs of the traffic offering; (iii) whether the passengers queue up before the booking windows at the time of purchasing the tickets and wherever necessary, staff educate the travelling public in this regard; (iv) whether the booking windows are properly lit up at night to enable the passenger to check: their tickets and change before leaving the booking window; (v) whether sheet time tables and fare lists (see para 113) have been conspicuously exhibited neat the booking windows or at other places within the station buildings to which the passengers have easy access before taking their tickets; (vi) whether the notices regarding the hours of business and examination on change and tickets before leaving the booking window are properly exhibited; (vii) whether the estimate of tickets (see para 219) has been correctly prepared and whether any revision is necessary due to abnormal fluctuation of traffic; (viii) whether the indents are submitted properly on due dates, in accordance with the estimate https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 6/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 of tickets and whether the stock o: tickets on hand is adequate; (ix) whether the ticket cases, tubes and almirahs are properly cleaned and are free from dust and insects; (x) whether random check of tickets in tubes supplied to the station is adequate and whether they are in perfect working order; (xi) whether random check of tickets in tubes and stock is correctly exercised by the Station Master and the result recorded in the daily trains cash book-cum-summary; (xii) whether he fares on tickets have been corrected, wherever necessary, before replenishing tie tubes; (xiii) whether excess fare tickets, blank paper tickets, etc, are legibly and correctly prepared; (xiv) whether the imprest cash at the station is adequate to meet with the demand of passengers n respect of small change; (xv) whether the passenger fare notebooks for through traffic (see para 261) are correctly maintained; (xvi) whether he train-wise shift-wise cash is collected from the Booking Clerks by the Station Master or any other staff authorized in this behalf; (xvii) whether the notice regarding 'availability of platform tickets', when stocked at the station has beer correctly exhibited; (xviii) whether the daily trains cash book-cum-summary is posted up-to-date and signed by the staff concerned, (xix) whether the Station Master or any other authorized staff has signed the certificate in the daily trails cash book-cum-summary (see para 714); (xx) whether there are repeated deficiencies in cash by a particular Booking Clerk and whether this is due to intentional falsification of accounts, with a mala fide intention ; (xxi) whether the deficiencies in cash are made good by the staff immediately as per extant orders. 2929. Reservation Office.—(a) In the reservation office, it should be seen that the reservation registers are properly maintained and that regret slips are issued when accommodation is not available. A few entries in the reservation charts should be checked with the reservation register to ensure that the berths seats are allotted in accordance with the rules laid down by the railway administration. (b) Where a booking and reservation office has been work-studied and consequent recommendations like the introduction of Kardex Book Units, and combining the booking and reservation functions at the same counter have been introduced, it should be seen that the working of the reservation office is carried on according to the revised procedure since introduced, and that there is no slipping back to erstwhile methods of working on any detail. 2930. Collection of tickets and Ticket Collectors Report.—(a) While at the station, the Commercial Inspector should watch collection of tickets preferably by the train by which he has arrived to see if the tickets of the incoming passengers are being correctly checked and collected wherever necessary. The percentage of tickets missing in such a collection should be compared with the corresponding figures of the previous days and causes of abnormal fluctuation, if any, should be investigated. If any deficiency exists in the existing arrangements, the same should be removed and concerned staff imparted suitable advice in the matter. (b) It should also be seen that arrangements for the check and collection of tickets, including https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 7/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 luggage tickets, are adequate and that the collected tickets are properly cancelled and kept under lock and key till they are submitted to the Traffic Accounts Office along with the relevant Ticket Collectors' Report. (c) The statement of missing tickets (see para 514) should be examined to see if the percentage of missing tickets is high. If so, the causes thereof should be analysed and remedial measures suggested. 2931. Outward goods and parcels and luggage.— (a) With a view to ensure that the railway receipts are not issued in advance of the receipt of the packages, a few way-bills invoices issued on the date of inspection or on the previous day should be examined to see that either the relevant packages are on hand or they have been correctly despatched from the station. (b) The outward booked consignments lying on hand should be examined to see that the instructions regarding packing, marking and labeling have correctly been observed. Similarly, the outward loaded wagons, waiting despatch, should be examined to see that they have been correctly labelled, sealed, riveted and E. P. locked as required under the rules and other instructions in force. If the case of open loaded wagons, it should further be seen that, wherever necessary, check lines have been provided on the top layer of the consignment and that they have been covered with wagon sheets and tied with ropes as per extant orders. (c) Forwarding notes to the extent of one full working day's transactions in each office (goods, parcels and luggage) should be examined in detail vis-a-vis the relevant invoices, way-bills or luggage tickets to ensure that they have correctly been executed by the senders or their authorized agents, and that they have been completed and signed at appropriate places by the staff responsible for various operations involved in the booking and despatch of the consignment. In the case of general forwarding notes, it should be seen that they have approved by the competent authority and that they are not date expired. It should also be seen that the way-bills, invoices, etc., are being prepared legibly and correctly as per extant orders. (d) A few consignments of goods parcels already booked and awaiting despatch should be examined with a view to detecting misdeclaration of goods. 2932. Weighing machines and weighbridges (a) All the weighing machines and weighbridges provided at the station should be tested to see that they are in perfect working order and are being maintained properly. It should also be seen whether the number of weighing machines and weighbridges provided is adequate to cope with the quantum of traffic dealt with at the station. The date on which each weighing machine or weighbridge was last tested by the representative of the Mechanical Department should be indicated in the Inspection Report. In case any weighing machine or a weighbridge is found defective, the Station Master should be advised to take immediate steps for rectification of the defect. (b) At weighbridge stations, it should be seen that the wagons required to be weighed on the weighbridge are correctly weighed as per extant orders and that the weighment advices and a copy of the weighment register are regularly sent to the destination stations and the Traffic Accounts Office respectively. 2933. Reweighment of consignments.—(a) The reweighment registers should be examined' for at least one calendar month to ensure that these are being correctly maintained and that requisite percentage of inward consignments prescribed for this purpose is being correctly weighed. A few of the items recorded in the reweighment registers should be traced into delivery books to ensure that the results of reweighment have been recorded therein and undercharges, wherever due, have been accounted for. Similarly, a few of the telegraphic messages received from weighbridge stations should be traced into the delivery books with a view to ensure that the result of reweighment has been recorded therein and undercharges, wherever due, have been accounted for. (b) The Commercial Inspector should get at least ten outward booked consignments lying on hand re-weighed in his presence to ensure that the booked weight was correctly shown by the staff. Similarly, ten inward consignments lying on hand, preferably those which were already reweighed by the staff at the destination station, should be got reweighed to ensure that there is https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 8/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 no leakage of railway revenues. The result of reweighment should be recorded in the Inspection Report. The consignments on which undercharge becomes due as a result of reweighment by the Commercial Inspector should immediately be brought to the notice of the Station Master for recovery of the amount due. The result of the reweighment should also be recorded in the reweighment register and respective delivery books or unloading tally books. (c) Similarly, five full load wagons each of outward, inward and transit goods, should be reweighed on the weighbridge, wherever provided, and further action taken as indicated in (b) above. 2934. Inward goods and parcels and luggage.—In respect of inward consignments it would be seen that— (i) inward way-bills invoices are taken to account immediately on receipt; (ii) notices of arrival are issued to consignees as per extant orders; (iii) railway receipts and freight and other charges as due are collected before effecting delivery; (iv) collected railway receipts or indemnity notes in lieu thereof are properly preserved as per extant orders; (v) inventory of goods and parcels is properly taken and checked by the Station Master, or any other staff authorized in this behalf, in his own handwriting; and (vi) rules regarding disposal of unclaimed and unconnected packages are properly followed. 2935. Check of goods and parcels on hand.—(a) The Commercial Inspector should take an inventory of goods and parcels on hand in the relevant register (see para 2048) and check the same with the delivery books, unloading tally books, register of unconnected packages wagons and other relevant records. The inventory should be taken in full, in the handwriting of the Commercial Inspector himself, immediately after his arrival at the luggage and parcels office or goods sheds, as the case may be. (b) The provision regarding taking full inventory is sometimes relaxed under the orders of the Chief Commercial Superintendent in respect of larger stations which are notified by the railway administration for the purpose. In such cases, the Commercial Inspectors will take a partial inventory of not less than 50 consignments in each such parcels office | goods shed, and check the same as indicated in (a) above. Further, the Commercial Inspector should also pick up at least 50 items of parcels goods on hand from the delivery books and/or unloading tally books and see that the consignments are actually on hand. The items so checked will be identified in the respective delivery books/unloading tally books and also recorded in the inventory books. (c) A few inward consignments of goods' parcels lying on hand should be examined to see that they have not incorrectly described with a view to securing benefit of lower rates or booking against restrictions. (d) A few items of left luggage on hand in Cloak Room should be checked with reference to the relevant record foils of left luggage tickets to check their correctness. 2936. Recovery of wharfage and demurrage charges accrued.—(a) In order to ensure that wharfage and demurrage charges are being correctly levied, the Commercial Inspectors should check— (i) wagon transfer registers in detail for 10 days transactions and trace the amount of demurrage charges due in the cash books; (ii) at least 50 entries subject to a maximum of five days transactions in the wagon exchange book with the relevant placement| release mema and the wagon transfer registers in respect of correctness of the time of placement and release; https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 9/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 (iii) delivery books in detail for 10 days' transactions and trace the amount of wharfage charges due in the cash books; (iv) unloading tally book for two days transactions with the delivery books in respect of dates of arrival and availability for delivery; (v) dates of removal as entered in the delivery book with the relevant gate passes and the register of goods passed out (see para 1857), wherever the gate pass system is in force. (b) The dates for which the above transactions are checked should be indicated in the Inspection Report. 2937. Station outstanding.—(a) The station out-standings in the closed period preceding the inspection should be examined in detail to ensure that adequate steps as per orders in force are being taken by the station staff for clearance of the outstanding specially those outstanding for more than three months. (b) The last advice of internal check received at the station should be examined to see that all the debits and credits mentioned therein had correctly been taken into account in the station book. If any item are not found to have been so accounted, the Commercial Inspector should get the same accounted during the course of his inspection; repeated failures in this respect on the part of the station staff should be reported to the Divisional Commercial Superintendent. 2938. Check of pay orders for petty claims—At stations, where Station Masters are authorized to issue pay orders in respect of petty claims, it should be seen that the relevant record for settlement of claims is being properly maintained and that the claims have been settled judiciously as per extant orders. Pay orders issued on four dates, subject to a minimum of 10 pay orders, should be checked in detail with the relevant record and irregularities, if any, taken up with the staff at fault. The dates selected for this check should be indicated in the Inspection Report. 2939. Checks for goods sheds and luggage and parcels offices.—In the goods sheds and luggage and parcels offices, it should also be seen that— (i) accommodation provided is adequate to cope with the traffic offering at the station; (ii) arrangements for the safety and security of goods and parcels against theft, pilferage, damage, etc., are adequate; (iii) approach roads are in good condition, (iv) station buildings, particularly where the consignments are slacked, arc not leaky; (v) number of booking and delivery windows provided is adequate; (vi) other arrangements for booking, clearance and delivery of consignments are adequate; (vii) various prescribed notices particularly in relation to restrictions in booking, working and business hours, allotment of wagons, etc., are correctly exhibited (viii) instructions regarding the protection of consignments from damage by wet are being properly followed; (ix) tarpaulins provided at the station are adequate and are maintained in serviceable condition; (x) there is no avoidable delay in loading and unloading of traffic; (xi) prescribed check on gate passes., wherever in force, is correctly exercised; (xii) sweepings and grain and other materials are collected and correctly accounted for: https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 10/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 (xiii) outward and inward summaries are prepared correctly and legibly and are properly filed; (xiv) efforts are made to detect mis-declaration of goods and parcels; (xv) missing and damaged goods reports are submitted promptly; (xvi) damage and deficiency registers are maintained and relevant advices are despatched promptly as per extant orders ; (xvii) particulars of payment of claims are entered in the various records as per extant orders; (xviii) a copy of the agreement for handling contracts/out-agencies sidings, wherever necessary, is available with the Station Master and that the terms and condition's stipulated therein are being followed ; and (xix) at stations where traffic is likely to increase due to coming up of new industries, etc, in its vicinity, appropriate action has been initiated with an end in view that the additional traffic can be lifted without difficulty when the time comes. 2940. Additional checks for goods sheds. -in the case of goods sheds, it should additionally be seen that (i) register of invoices received (see para 1807) is properly maintained ; (ii) priority registers (see pares 1405 and 1406) properly maintained and that the rules regarding registration of goods, allotment of wagons and collection and refund of wagon registration fee are being correctly observed: (iii) instructions regarding selection of wagons for loading (see para 1506) and precision to be taken when loading wagon (see para 1507) are being correctly followed ; (iv) wagons are correctly labelled, sealed and riveted and that full use is made of the E. P. locking system, if available at the station ; (v) inward and outward index registers are properly maintained (see paras 1441 and and 1813) regular non-receipt of invoices from a particular station being brought out in the Inspection Report for necessary remedial measures; and (vi) invoices are regularly dispatched to the destination stations arid to the Traffic Accounts Office as per extant orders. Note.—The check in respect of deposits and refunds of wagon registration fees should be exercised for at least four days' transactions subject to a minimum of 10 entries, the dates selected being indicated in the Inspection Report. 2941. Repacking and transhipment sheds.—In the case of repacking and transhipment sheds, it should also be seen that (i) vans are being prepared in accordance with the extant orders on the subject ; (ii) there is no undue detention to wagons or consignments; (iii) there is proper ordering of work and distribution of staff and labour; (iv) there is proper co-ordination between the commercial and transportation staff and (v) working hours are adequate and proper to cope with the work involved. 2942. Commercial Inspection Book.—All irregularities noticed during the course of inspection should, as far as possible, be set right on the spot. On completion of the inspection, the Commercial Inspector should enter in brief detail, in the Commercial Inspection Book, the https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 11/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 particulars of irregularities noticed, together with instructions and suggestions for avoiding repetition of such irregularities. At the time of the next inspection, the Commercial Inspection Book should be called for and perused to see that the instructions have been complied with by the staff. 2943. Commercial Inspection Report.—(a) After completing the inspection, and as far as possible before leaving the station, the Commercial Inspector should fill in the Inspection Report in the prescribed form as notified by the railway administration. These Inspection Reports are normally in the form of a questionnaire embodying the points meriting special attention during the course of inspection. Any other point of commercial importance requiring attention of the higher authorities should be indicated on separate sheets, which should be stitched with the Inspection Report. (b) A detailed statement of undercharges detected during the course of inspection should be prepared in triplicate, by carbon process, showing fall particulars of the undercharges, as also their remittances and the name of the staff responsible for the same. If the amount is not made good before the inspection is completed, remarks of the staff responsible for the undercharges should be obtained and attached with the statement. All three copies of the statement should be submitted to the Divisional Commercial Superintendent, who will arrange to forward two copies of the same to the Traffic Accounts Office for verifying accounts of the undercharges or raising debits, as the case may be. The third copy of the statement will be retained in the Divisional Office along with the relevant Inspection Report. 2944. Submission of the Commercial Inspection Reports.—The Commercial Inspection Reports should be submitted by the Commercial Inspectors to the Divisional Office immediately after the completion of the inspection. As the serious irregularities pointed out in the Inspection Reports, as also the outstanding Inspection Reports awaited from the Commercial' Inspectors for the inspection completed by them, are discussed in the monthly commercial meetings, the Commercial Inspectors should be punctual in the submission of the Inspection Reports to the Divisional Office lest the efficiency of their working be commented upon adversely. 2945. Accounts Inspections.—The earnings of railways are chiefly derived from the transport of passengers and merchandise traffic, and are realized through the agency of stations. The main headings under which these earnings are classified are 'coaching', 'goods' and 'sundries'. To ensure that income on account of the services rendered by the railways is properly and correctly accounted for and remitted by station's, internal checks and test checks are exercised in the Traffic Accounts Office, on the basis of returns and documents submitted be stations at specified intervals as laid down in this Manual or as notified separately by individual railway administrations. These checks cannot by themselves eliminate the possibility of frauds, defalcation; and malpractices resulting in leakage of railway revenues, unless supplemented by regular vigilant and effective 'on the spot' cheeks over the initial records and documents at stations specially those which are not made available to the Traffic Accounts Office at the time of internal checks. These 'on the spot' checks are conducted periodically by the Inspector of Station Accounts in-charge of the section. The object of such 'on the spot' checks is also to ensure that the returns rendered by the stations to the Traffic Accounts Office reflect the true state of accounts on the basis of the initial documents maintained at the stations. 2946. In addition to the periodical inspections by the sectional Inspectors of Station Accounts, refined to in para 2945 above, inspections' are also conducted by the Accounts Officers and the Inspectors of Station Accounts attached to the Traffic Accounts Office, Further, the initial books and documents as also other records maintained at the stations are also subjected to checks by the officials of the Audit department. 2947. The periodicity and the extent of checks by the officials! of the Accounts and Audit departments are determined by their respective Heads of Department and these are not divulged to the station staff. It is, therefore, incumbent upon the Station Master, as also his subordinates to extend full co-operation to the inspecting officials. It is the duty of the Station Master to ensure that all books and other records maintained at the station are always kept posted up-to- date. It will be appreciated that the arrear in the accounts work at the station tends to hamper the progress of the inspection. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 12/13 11/22/24, 2:13 PM CHAPTER XXIX COMMERCIAL AND ACCOUNTS INSPECTIONS 2901 2948. All the books, documents, correspondence and cash vouchers on hand, as also the unconnected and undelivered consignments and other records maintained at the station, should be made available to the inspecting officials as and when demanded by them. Similarly, clarification in relation to any transaction sought by the inspecting officials should be given to them promptly. 2949. Undercharges or other short remittances pointed out during the course of the inspection should be made good on the spot. In case the Station Master feels that the debit pointed out is not correct, he should bring it to the notice of the inspecting officials, quoting reference to the tariffs or any other authority in support of his arguments. In the case of a difference of opinion between the Station Master and the inspecting official in regard to the interpretation of a particular rule, the matter should be referred to appropriate higher authorities. 2950. (a) Irregularities noticed by the inspecting officials will, as far as possible, be brought to the notice of the Station Master at their earliest through irregularity statements. It is the duty of the Station Master to obtain the explanation of the staff responsible for each such irregularity in the irregularity statement itself. He should also ensure that the explanations given by the staff are brief and to the point, quoting reference to rules and instructions, wherever necessary. (b) Irregularity statements bearing observations of the Station Master against such item in the statement should be returned to the inspecting official before he leaves the station after completion of the inspection. 2951. The Station Master should make it a point to seek clarification from the inspecting officials on any points of doubt in relation to the accounting matters. He may also discuss with them the maintenance of accounts in general to see if any steps for streamlining the procedure at his station are necessary to bring about an all round efficiency. 2952. Accounts Inspection Book.—A separate Inspection Book should be maintained at each station for the officials of the Accounts and Audit Departments. Brief particulars of the irregularities noticed during the course of the inspection as also instructions and suggestions, if any, for eliminating the repetition of such irregularities will be recorded by the inspecting officials, whenever considered necessary, in the Inspection Book. It is the duty of the Station Master to see that the irregularities pointed out and the instructions recorded in the Inspection Bock are noted by all the staff particularly those who are directly concerned with them, the Station Master should also ensure that the instructions recorded in the Inspection Book are subsequently acted upon by the staff concerned. 2953. The Officers and Inspectors of the Commercial Department, while at a station, should call far the Accounts Inspection Book to see that the instructions have correctly been noted and that the irregularities pointed out therein are not being repeated. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch29_data.htm#2901 13/13